272001250094 1 Are you claimed as a dependent on another taxpayer’s New York State tax return for this tax year?............ 1 Yes No

• If Yes, stop; you do not qualify for the college tuition credit or the college tuition itemized deduction.

• If No, continue with question 2. 2 Were you (and your spouse if filing a joint return) a New York State resident for all of this tax year?........ 2 Yes No

• If Yes, continue with Part 1 below.

• If No, stop; you do not qualify for the college tuition credit. However, you may qualify for the college tuition itemized deduction. For more information, see the instructions for Form IT-203. Department of Taxation and Finance Claim for College Tuition Credit or Itemized Deduction Full-year New York State residents only Tax Law – Section 606(t) IT-272 Your name as shown on return (first name first) Your Social Security number Spouse’s name (first name first) Spouse’s Social Security number Note: If you are married and filing separate New York State returns, you must also enter your spouse’s name and Social Security number. 3 Total qualified college tuition expenses (total the line I amounts for all eligible students, including amounts from

additional forms, then complete Part 2 or Part 3) .............................................................................................. 3 .00 Submit this form with Form IT-201. Part 1 – In the spaces provided below, complete A through I for up to three eligible students for whom you paid

qualified college tuition expenses. (If you are claiming expenses for more than three eligible students, see instructions.) A First name A First name A First name MI MI MI B Social Security number B Social Security number B Social Security number Suffix Suffix Suffix Last name Last name Last name Eligible student 1 Eligible student 2 Eligible student 3 C Date of birth (mmddyyyy) C Date of birth mmddyyyy) C Date of birth (mmddyyyy) D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 EIN of college or university (see instructions) EIN of college or university (see instructions) EIN of college or university (see instructions) Name of college or university (see instructions) Name of college or university (see instructions) Name of college or university (see instructions)

272002250094 IT-272 (2025) (back) Part 3 – Complete Part 3 if your total qualified college tuition expenses on line 3 are $5,000 or more. If you itemized your deductions on your New York return, you may elect to claim the college tuition itemized deduction instead of the college tuition credit. To calculate your college tuition itemized deduction, complete Worksheet 1 in the instructions for this form. To determine if you will receive a greater tax benefit from the itemized deduction or credit, complete Worksheet 2 in the instructions for this form. 8 Mark an X in this box only if you elect to claim the college tuition itemized deduction.......................................................... 8 • If you marked an X in the box at line 8, enter the amount from Worksheet 1, line 5 (in the instructions for this form), on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions. Do not enter the college tuition credit from line 5 or 7 above on Form IT-201. You are entitled to claim either the deduction or the credit, but not both. • If you did not mark an X in the box at line 8 and you elect to claim the college tuition credit instead of the college tuition itemized deduction, enter the line 5 or line 7 amount on Form IT-201, line 68. 6 Enter the amount from line 3........................................................................................................................ 6 .00 7 Multiply line 6 by 4% (0.04). This is your college tuition credit.................................................................. 7 .00 • If you did not itemize your deductions on your New York return, enter the line 7 amount on Form IT-201, line 68. • If you itemized your deductions on your New York return, continue with Part 4. Part 4 – College tuition itemized deduction election Part 2 – Complete Part 2 if your total qualified college tuition expenses on line 3 are less than $5,000. 4 Credit limitation ($200).................................................................................................................................. 4 200 .00 5 Enter the lesser of line 3 or line 4. This is your college tuition credit ......................................................... 5 .00 • If you did not itemize your deductions on your New York return, enter the line 5 amount on Form IT-201, line 68. • If you itemized your deductions on your New York return, continue with Part 4. Important: If you are claiming the college tuition credit or the college tuition itemized deduction, you must submit Form IT-272 with your return.